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Segment Reporting (Tables) | 12 Months Ended
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Jun. 30, 2024
Segment Reporting [Abstract] |
Schedule of Segment Information for the Reportable Segments | The segment information for the reportable segments for the year ended June 30, 2024 is as follows:
|  | Research and development |  |  | Hyper-immune products |  |  | Corporate |  |  | Total |
2024 |  | A$ |  |  | A$ |  |  | A$ |  |  | A$ |
Hyper-immune products revenue |  |  | - |  |  |  | 4,902,865 |  |  |  | - |  |  |  | 4,902,865 |
Cost of sales of goods |  |  | - |  |  |  | (1,566,068 | ) |  |  | - |  |  |  | (1,566,068 | )
Gross profit |  |  | - |  |  |  | 3,336,797 |  |  |  | - |  |  |  | 3,336,797 |
Other income |  |  | 3,364,439 |  |  |  | 43,760 |  |  |  | - |  |  |  | 3,408,199 |
Fair value gains/(losses)to financial assets |  |  | - |  |  |  | - |  |  |  | (557,676 | ) |  |  | (557,676 | )
Net foreign exchange gains/(losses) |  |  | - |  |  |  | - |  |  |  | (27,603 | ) |  |  | (27,603 | )
Movement in inventory provision |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
General and administrative expenses |  |  | (460,251 | ) |  |  | (3,565 | ) |  |  | (4,091,910 | ) |  |  | (4,555,726 | )
Research and development expenses |  |  | (5,375,461 | ) |  |  | - |  |  |  | - |  |  |  | (5,375,461 | )
Selling and marketing expenses |  |  | - |  |  |  | (2,029,648 | ) |  |  | - |  |  |  | (2,029,648 | )
Operating profit/(loss) |  |  | (2,471,273 | ) |  |  | 1,347,344 |  |  |  | (4,667,184 | ) |  |  | (5,801,118 | )
Finance income |  |  | - |  |  |  | - |  |  |  | 327,756 |  |  |  | 327,756 |
Finance costs |  |  | - |  |  |  | - |  |  |  | (7,576 | ) |  |  | (7,576 | )
Share of loss from associates |  |  | - |  |  |  | - |  |  |  | (1,456,019 | ) |  |  | (1,456,019 | )
Income tax expense |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Profit/(loss) for the year |  |  | (2,471,273 | ) |  |  | 1,347,344 |  |  |  | (5,813,028 | ) |  |  | (6,936,957 | )
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Segment assets |  |  | 768,370 |  |  |  | 2,845,096 |  |  |  | 11,936,503 |  |  |  | 15,549,969 |
Total assets |  |  | 768,370 |  |  |  | 2,845,096 |  |  |  | 11,936,503 |  |  |  | 15,549,969 |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Segment liabilities |  |  | 604,018 |  |  |  | 206,524 |  |  |  | 2,029,983 |  |  |  | 2,840,525 |
Total liabilities |  |  | 604,018 |  |  |  | 206,524 |  |  |  | 2,029,983 |  |  |  | 2,840,525 |
The segment information for the reportable segments for the year ended June 30, 2023 is as follows:
|  | Research and development |  |  | Hyper-immune products |  |  | Corporate |  |  | Total |
2023 |  | A$ |  |  | A$ |  |  | A$ |  |  | A$ |
Hyper-immune products revenue |  |  | - |  |  |  | 1,804,705 |  |  |  | - |  |  |  | 1,804,705 |
Cost of sales of goods |  |  | - |  |  |  | (495,558 | ) |  |  | - |  |  |  | (495,558 | )
Gross profit |  |  | - |  |  |  | 1,309,147 |  |  |  | - |  |  |  | 1,309,147 |
Other income |  |  | 2,551,813 |  |  |  | 39,685 |  |  |  | - |  |  |  | 2,591,498 |
Fair value gains/(losses)to financial assets |  |  | - |  |  |  | - |  |  |  | (523,666 | ) |  |  | (523,666 | )
Net foreign exchange gains/(losses) |  |  | - |  |  |  | - |  |  |  | 363,724 |  |  |  | 363,724 |
Movement in inventory provision |  |  | - |  |  |  | 430,932 |  |  |  | - |  |  |  | 430,932 |
General and administrative expenses |  |  | (460,251 | ) |  |  | 26,256 |  |  |  | (3,786,910 | ) |  |  | (4,220,905 | )
Research and development expenses |  |  | (2,592,145 | ) |  |  | - |  |  |  | - |  |  |  | (2,592,145 | )
Selling and marketing expenses |  |  | - |  |  |  | (927,423 | ) |  |  | - |  |  |  | (927,423 | )
Operating profit/(loss) |  |  | (500,583 | ) |  |  | 878,597 |  |  |  | (3,946,852 | ) |  |  | (3,568,838 | )
Finance income |  |  | - |  |  |  | - |  |  |  | 116,323 |  |  |  | 116,323 |
Finance costs |  |  | - |  |  |  | - |  |  |  | (9,652 | ) |  |  | (9,652 | )
Share of loss from associates |  |  | - |  |  |  | - |  |  |  | (324,340 | ) |  |  | (324,340 | )
Income tax expense |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Profit/(loss) for the year |  |  | (500,583 | ) |  |  | 878,597 |  |  |  | (4,164,521 | ) |  |  | (3,786,507 | )
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Segment assets |  |  | 398,391 |  |  |  | 2,078,643 |  |  |  | 19,511,148 |  |  |  | 21,988,182 |
Total assets |  |  | 398,391 |  |  |  | 2,078,643 |  |  |  | 19,511,148 |  |  |  | 21,988,182 |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Segment liabilities |  |  | 604,018 |  |  |  | 206,524 |  |  |  | 1,560,804 |  |  |  | 2,371,346 |
Total liabilities |  |  | 604,018 |  |  |  | 206,524 |  |  |  | 1,560,804 |  |  |  | 2,371,346 |
The segment information for the reportable segments for the year ended June 30, 2022 is as follows:
|  | Research and development |  |  | Hyper-immune products |  |  | Corporate |  |  | Total |
2022 |  | A$ |  |  | A$ |  |  | A$ |  |  | A$ |
Hyper-immune products revenue |  |  | - |  |  |  | 765,193 |  |  |  | - |  |  |  | 765,193 |
Cost of sales of goods |  |  | - |  |  |  | (241,691 | ) |  |  | - |  |  |  | (241,691 | )
Gross profit |  |  | - |  |  |  | 523,502 |  |  |  | - |  |  |  | 523,502 |
Other income |  |  | 933,140 |  |  |  | 24,585 |  |  |  | - |  |  |  | 957,725 |
Net foreign exchange gains/(losses) |  |  | - |  |  |  | - |  |  |  | 247,558 |  |  |  | 247,558 |
General and administrative expenses |  |  | - |  |  |  | (164,087 | ) |  |  | (3,360,301 | ) |  |  | (3,524,388 | )
Research and development expenses |  |  | (657,715 | ) |  |  | - |  |  |  | - |  |  |  | (657,715 | )
Selling and marketing expenses |  |  | - |  |  |  | (416,537 | ) |  |  | - |  |  |  | (416,537 | )
Operating profit/(loss) |  |  | 275,425 |  |  |  | (32,537 | ) |  |  | (3,112,743 | ) |  |  | (2,869,855 | )
Finance income |  |  | - |  |  |  | - |  |  |  | 21,785 |  |  |  | 21,785 |
Finance costs |  |  | - |  |  |  | - |  |  |  | (6,184 | ) |  |  | (6,184 | )
Profit/(loss) for the year |  |  | 275,425 |  |  |  | (32,537 | ) |  |  | (3,097,142 | ) |  |  | (2,854,254 | )
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Segment assets |  |  | 257,500 |  |  |  | 1,688,910 |  |  |  | 22,909,414 |  |  |  | 24,855,824 |
Total assets |  |  | 257,500 |  |  |  | 1,688,910 |  |  |  | 22,909,414 |  |  |  | 24,855,824 |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Segment liabilities |  |  | 7,053 |  |  |  | 150,151 |  |  |  | 1,521,219 |  |  |  | 1,678,423 |
Total liabilities |  |  | 7,053 |  |  |  | 150,151 |  |  |  | 1,521,219 |  |  |  | 1,678,423 |
Schedule of Information on Geographical Regions | The group derives revenue from the transfer of hyper-immune products at a point in time in the following major product lines and geographical regions:
|  | Travelan |  |  | Protectyn |  |  |  |
|  | Australia |  |  | United States |  |  | Canada |  |  | Australia |  |  | Total |
2024 |  | A$ |  |  | A$ |  |  | A$ |  |  | A$ |  |  | A$ |
Hyper-immune products revenue |  |  | 3,702,876 |  |  |  | 1,075,614 |  |  |  | 80,888 |  |  |  | 43,487 |  |  |  | 4,902,865 |
Revenue from external customers |  |  | 3,702,876 |  |  |  | 1,075,614 |  |  |  | 80,888 |  |  |  | 43,487 |  |  |  | 4,902,865 |
|  | Travelan |  |  | Protectyn |  |  |  |
|  | Australia |  |  | United States |  |  | Canada |  |  | Australia |  |  | Total |
2023 |  | A$ |  |  | A$ |  |  | A$ |  |  | A$ |  |  | A$ |
Hyper-immune products revenue |  |  | 1,100,725 |  |  |  | 642,819 |  |  |  | 1,201 |  |  |  | 59,960 |  |  |  | 1,804,705 |
Revenue from external customers |  |  | 1,100,725 |  |  |  | 642,819 |  |  |  | 1,201 |  |  |  | 59,960 |  |  |  | 1,804,705 |
|  | Travelan |  |  | Protectyn |  |  |  |
|  | Australia |  |  | United States |  |  | Canada |  |  | Australia |  |  | Total |
2022 |  | A$ |  |  | A$ |  |  | A$ |  |  | A$ |  |  | A$ |
Hyper-immune products revenue |  |  | 143,378 |  |  |  | 501,228 |  |  |  | 63,172 |  |  |  | 57,415 |  |  |  | 765,193 |
Revenue from external customers |  |  | 143,378 |  |  |  | 501,228 |  |  |  | 63,172 |  |  |  | 57,415 |  |  |  | 765,193 |
Schedule of Major Customers | During the years ended June 30, 2024, 2023 and 2022, the Company had the following major customers in the hyper-immune product segment with revenues amounting to 10 percent or more of total group revenues:
|  | 2024 A$ |  |  | 2023 A$ |  |  | 2022 A$ |
Customer A |  |  | 2,308,425 |  |  |  | 626,107 |  |  |  | 99,792 |
Customer B |  |  | 957,076 |  |  |  | - |  |  |  | - |
Customer C |  |  | 842,173 |  |  |  | 223,504 |  |  |  | 34,020 |
Customer D |  |  | 552,509 |  |  |  | 236,437 |  |  |  | - |
Customer E |  |  | - |  |  |  | 465,614 |  |  |  | 253,803 |
Customer F |  |  | - |  |  |  | - |  |  |  | 263,137 |
|  |  | 4,660,183 |  |  |  | 1,551,662 |  |  |  | 650,752 |

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